Cycloadditions of nitrile oxides to 2,3-dihydrofuran are highly regioselective whereas the regioselectivity of the cycloadditions to 2,3-dihydrothiophen is only moderate. The directing effect of oxygen and sulfur in these cycloadditions could be evaluated at 2.8 and 1.1 Kcal mol-1 respectively. The related acyclic sulfur dipolarophiles, (E)-propenyl methyl and phenyl sulfides, similarly undergo cycloadditions